ontario regulation 184/09

made under the

assessment Act

Made: May 4, 2009
Filed: May 5, 2009
Published on e-Laws: May 6, 2009
Printed in The Ontario Gazette: May 23, 2009

Amending O. Reg. 390/03

(Omitted Assessment — Trailers)

1. The title of Ontario Regulation 390/03 is revoked and the following substituted:

 

omitted assessments Not subject to subsection 33 (1) of the Act

2. The Regulation is amended by adding the following section:

2. (1) Subsection 33 (1) of the Act does not apply with respect to a specified retirement home omitted from the tax roll for any part or all of 2006, 2007 or 2008.

(2) In this section,

“specified retirement home” means a retirement home,

(a) that is newly built or renovated, and

(b) that is located on the same site as a care home that is exempt from taxation by reason of paragraph 7 of subsection 3 (1) of the Act. 

3. This Regulation is deemed to have come into force on January 1, 2006.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: May 4, 2009.